Which PT PMA Capital Figure Goes in the Deed, OSS, Bank, and LKPM?
The same word—capital—can refer to different legal, licensing, banking, and reporting numbers; this guide assigns each figure to its proper record.
A PT PMA does not have one universal “capital number.” The deed records corporate share-capital concepts such as authorised, issued, and paid-up capital. OSS records investment-plan data for business activities and project locations under the investment rules. The bank records actual account transactions and tests their source and purpose. LKPM reports investment realisation and other project information for the relevant period. These figures should reconcile, but they do not have to be identical because they answer different questions.
Under BKPM Regulation No. 5 of 2025, the general minimum issued and paid-up capital for a foreign investment company is IDR 2.5 billion per company unless another rule requires more. The general total-investment baseline is a separate calculation, commonly more than IDR 10 billion per business line and project location, subject to the regulation’s exceptions and methods. Map both before finalising the PT PMA registration scope.
| Figure | Primary home | Question answered |
|---|---|---|
| Authorised capital | Deed/articles | What share-capital ceiling or structure applies? |
| Issued and paid-up capital | Deed, shareholder records, accounts | What shares were taken and paid? |
| Total investment plan | OSS project data | What project investment is planned? |
| Actual cash and use | Bank and ledger | What moved, from whom, and for what purpose? |
| Investment realisation | LKPM and supporting records | What qualifying investment has been realised? |
Key takeaways
- Authorised, issued, and paid-up capital are corporate concepts recorded through the deed and shareholder records.
- The OSS investment value is a project plan, not automatically the cash balance in the company account.
- The bank needs evidence of real transfers, source of funds, purpose, and permitted use.
- LKPM should report realised investment using a consistent methodology and supporting ledger.
- A reconciliation bridge is better than forcing different systems to show the same number.
In this article
Name the figure before entering the number
Use a capital glossary in the closing file. Authorised capital sets the share-capital framework in the articles. Issued capital represents shares taken by shareholders. Paid-up capital represents the amount paid for those issued shares and supported by the required evidence. Shareholder loans, advances, retained earnings, asset purchases, and the OSS investment plan are separate concepts even when they fund the same business.
The label determines approvals, ownership, accounting, bank explanation, and reporting. A shareholder transfer cannot be booked as revenue because it arrived in the operating account, and a vendor payment cannot automatically be treated as proof that a shareholder paid for shares. Record the legal purpose before money moves and preserve the chain from approval to bank transaction and ledger.
Corporate number
Shares, holders, subscription, and paid-up position.
Project number
Assets and working capital for a KBLI and location.
Cash number
Actual balance and transactions at a point in time.
Reported number
Period realisation supported by books and evidence.
Put corporate share capital in the deed
The deed should show the agreed authorised, issued, and paid-up capital and the allocation of shares among shareholders. The figures must satisfy the Company Law framework, the applicable investment regulation, and any higher sector rule. Share count, nominal value, subscription value, ownership percentage, and contribution obligation should calculate exactly and match shareholder approvals.
Do not insert an inflated number merely because an adviser says it looks stronger. It creates a legal and accounting statement the company must support. Equally, do not assume the general IDR 2.5 billion baseline overrides a higher sector requirement or the relationship between authorised and issued capital. The notary should review the final capital table and supporting declaration or evidence under the current rules.
- Authorised capital
- Issued shares and nominal value
- Paid-up amount by shareholder
- Ownership percentage calculation
- Approval and supporting evidence
- Sector-specific capital override
Put the project investment plan in OSS
OSS investment data describes the investment plan for the business activity and project location. Under BKPM Regulation No. 5 of 2025, foreign investment generally follows a minimum total investment framework that is distinct from paid-up capital, with detailed calculation rules and exceptions for particular activities. The plan commonly includes qualifying fixed assets and working capital and applies the prescribed treatment for land and buildings.
Build the investment plan from the operating model: premises, fit-out, machinery, equipment, technology, vehicles where relevant, pre-operating costs where permitted, and working capital. Allocate shared assets consistently across KBLIs and locations. Do not enter IDR 10 billion as a placeholder without a project schedule, and do not add the paid-up capital amount again as if it were a separate asset category.
| OSS planning item | Evidence basis | Control question |
|---|---|---|
| Fixed assets | Capex list, quotations, deployment plan | Which KBLI and location use the asset? |
| Working capital | First operating-cycle budget | What period and cost base are used? |
| Land/building treatment | Ownership or lease and regulatory rule | Is it included or excluded under the applicable method? |
| Timeline | Procurement and operating milestones | When should realisation appear in reporting? |
Show the bank the actual funding story
The bank sees transactions, not only deed language. It may ask who sent the funds, which shareholder or authorised payer is involved, the source of wealth or funds, the transfer purpose, corporate approval, expected use, and how the amount relates to the deed. Prepare remittance messages, account statements, subscription approvals, shareholder schedules, and accounting entries that use consistent descriptions.
BKPM Regulation No. 5 of 2025 includes a 12-month rule for proceeds of issued and paid-up capital, with exceptions for asset acquisition, building construction, and company operations. This is not a requirement to keep the full amount idle. It is a reason to avoid unexplained transfers and preserve evidence that payments fall within a permitted business purpose. Bank controls and sector rules may add their own requirements.
Approve
Document the shareholder subscription or contribution.
Remit
Use a traceable sender, account, currency, and payment purpose.
Record
Book the receipt as paid-up capital, not revenue or an undefined advance.
Use
Link outflows to assets, construction, or genuine company operations.
Report realised investment from the ledger, not from memory
LKPM reporting should be supported by the company’s books, fixed-asset register, invoices, payment evidence, contracts, project records, and a consistent method for classifying investment realisation. The planned OSS figure and realised LKPM figure serve different time dimensions. Early reporting may show only part of the plan; later periods should explain progress and material changes.
Assign an owner to reconcile OSS project data to the accounting ledger before every filing. Review asset additions, construction, working capital, imports, intercompany purchases, shareholder funding, and project location. An expenditure is not automatically qualifying investment merely because the company paid it. Follow the current LKPM instructions and obtain advice where classification is uncertain.
- OSS plan by KBLI and project location
- Fixed-asset and construction ledger
- Working-capital methodology
- Invoices, contracts, and payment evidence
- Foreign and domestic funding bridge
- Prior-period and current-period reconciliation
Build one bridge across deed, OSS, bank, books, and LKPM
The bridge begins with issued and paid-up capital by shareholder, then adds shareholder loans or other lawful funding, shows bank receipts, traces uses into assets and operating costs, maps qualifying items to the OSS project, and accumulates reported realisation by period. Differences should have a named reason, not a forced adjustment. For example, an OSS plan can exceed paid-up capital because it includes future investment funded from loans or operations.
Review the bridge whenever the company changes capital, adds a KBLI or location, receives a shareholder loan, converts debt to equity, purchases a major asset, or files LKPM. The investment plan versus paid-up capital guide provides the conceptual baseline; the bridge turns that distinction into a repeatable control.
| Reconciliation line | Source | Reason for difference |
|---|---|---|
| Paid-up capital | Deed, register, ledger | Equity subscribed and paid |
| Total funding | Bank and financing records | May include loans or operating cash |
| OSS investment plan | Project budget | Includes planned future deployment |
| LKPM realisation | Period ledger and evidence | Accumulates eligible realised items |
Official references and review basis
Primary materials checked on July 25, 2026. The cited rules should be read together with the current five-digit KBLI, OSS output, and any sector-specific regulation applicable to the proposed activity.
Final decision
Capital data becomes manageable when each number has a defined purpose. Put share capital in the deed, the project plan in OSS, real transactions in the bank and books, and realised investment in LKPM. Reconcile them with a bridge instead of treating them as interchangeable.
The same bridge supports bank KYC, audits, shareholder reporting, licence reviews, and future amendments. It also makes errors visible while the evidence is still available.
Frequently asked questions
